180 main in front
185 main in rear
65 idle air jet front and rear
45 low speed jet front and rear
4mm float set
FP needle at 3rd clip

Idle hangs slightly so to attempt correcting this my IMS are 3.5 turns out but still having idle hanging.
Going in on the IMS makes the hanging idle worse.

Bike cruises fine with no surging but does not have real crisp throttle response like it did with air box and pre-filter.
Seems down on top end power as no power wheelies are happening. No bogging or stumbling.

Any suggestions on where to go from here ?

I am not sure on your jetting--you have a bunch of variables that I don't. I do know that something is wrong with your set up because mid and top end power are noticeably increased with the CPR set up. Your float level seems lean, your slow jets too rich, and your mains richer that what I run. If the FP needles have a thinner taper then the stock needles, that will make the mains even richer. I have no experience with FP needles though. These are just my observations based on what is working for me.

My experience with the CPR filter set up is that only the mains need to be touched. 170/175/180 are all sizes I have used with good results. Stock pilots, stock idle airs, AS 1 3/4, stock needle in 3rd clip. I run FMF Q mufflers with spark arrestors. My float height is 3mm last time I checked. I am at 3.5K in elevation.